NDLI: What Are the Compliance Costs of Taxation in Croatia for Small Businesses

Content Provider	Semantic Scholar
Author	Bratić, Vjekoslav
Copyright Year	2005
Abstract	Troskovi oporezivanja obrtnika cine dio troskova koje snose obrtnici radi ispunjenja zahtjeva sto ih postavljaju zakon i porezne vlasti, iznad i preko iznosa placenog poreza. Tako troskove oporezivanja obrtnika cine vrijeme vlasnika obrta, neplacena pomoc, troskovi radne snage unutar obrta i sl. Ukupni godisnji troskovi oporezivanja obrtnika koji placaju porez na dohodak u Hrvatskoj od lipnja 2001. do lipnja 2002. godine iznosili su 0, 8% BDP-a. Naime, samo su obrtnici potrosili oko 1, 4 milijarde kuna kako bi ispunili svoje porezne obveze u tom razdoblju. Osim visokih iznosa troskova koje su platili obrtnici, jos vise zabrinjava cinjenica kako vise od tri cetvrtine tih troskova snose najmanji obrti, oni do dva zaposlenika, ne ukljucujuci vlasnike obrta.
Starting Page	1
Ending Page	3
Page Count	3
File Format	PDF HTM / HTML
Volume Number	7
Alternate Webpage(s)	http://courses.wcupa.edu/rbove/eco343/050Compecon/Centeur/Croatia/050300NL%2020%20(eng).pdf
Alternate Webpage(s)	http://bib.irb.hr/datoteka/528659.No._20_ENG.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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